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TOFA: scope and overlap paper
Published on 14 Feb 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
- how broad is TOFA?
- alignment of scope with financial reporting
- interactions with other provisions and priority rules
- overlaps with history - transitional provisions.
Author profile
Anthony Frost CTA

This was presented at Taxation of Financial Arrangements and the Financial Services Industry .
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Hedging financial arrangements
Author(s): Julian HUMPHREYMaterials from this session:
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TOFA - timing rules
Author(s): Neil WARDMaterials from this session:
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Taxation of financial arrangements: scope and overlap
Author(s): Tony FROSTMaterials from this session:
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Taxation of financial arrangements exposure draft - key design issues
Author(s): Roger M PAULMaterials from this session:
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